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TMI Blog2025 (1) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... he head Long Term Capital Gains . The amendment in the said section has been brought w.e.f 01-04-2014 and the land in question was sold on 21-03-2013 pertaining to A.Y. 2013-14. Since the proceeds cannot be treated as taxable in the hands of assessee. The issues of deduction u/s 54F and u/s 54B becomes academic in nature. - Sh.M. Balaganesh, Accountant Member And Sh. Sudhir Kumar, Judicial Member For the Appellant : Sh. Rajiv Saxena, Advocate, Ms. Sumangla Saxena, Advocate For the Respondent : Sh. V.K. Dubey, Sr. DR. ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Rohtak [hereinafter referred to as CIT(A) ] vide order dated 16.10.2019 pertaining to A.Y. 2013-14 pertaining to arises out of the assessment order dated 30.12.2016 under section 147/143(3) of the Income Tax Act 1961 [hereinafter referred as the Act ]. 2. The assessee has raised following grounds of appeal :- 1. That the Learned Assessing Authority/CIT(A) grossly erred by addition on account of disallowance of deduction u/s. 54B by making re-investment by assessee in his wife and daughter and daughter-in-law s name by following the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked out to Rs. 2,39,34,375/-. The land in question is situated within 5 KM from the municipality limits of Dharuhera municipality thus the land covered in the definition of capital assets. The assessing officer after giving the deduction u/s 54 F of the Act has made the addition of Rs 1,87,59,375/-. 5. Aggrieved by the order of the assessing officer the assessee has filed the appeal before the Ld CIT(A) who vide his order dated 16-10-2019 partly allowed the appeal against which the assessee is in appeal before the Tribunal. 6. The ld counsel has submitted that the agriculture land being state subject was always outside the purview of any tax by central government and so the legislature brought notification dated 06-01-1994 only to such land which have changed the nature of agriculture on account of proximity with the urban development. The land in question was sold in the FY 2012-13 relevant A.Y.2013-14 so the notification dated 06-011994 is applicable in the instant case. He has further submitted that the sold land by the assessee is situated in village GarhiAlawalpur, Tehsil Dearuhera, District Rewari is outside the scope of Capital Asset because the same was more than 22 KMS fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Cantonment Boards have been notified. The said notification is reproduced as under: INCOME-TAX ACT, 1961: NOTIFICATION UNDER SECTION 2(1A)(C), PROVISO, CLAUSE (II)(B) AND SECTION 2(14)(III)(B) : URBANISATION OF AREAS Notification No. [SO 9447] (File No. 164/3/87-ITA.I)], dated 6-1-1994 Whereas a draft notification was published by the Central Government in exercise of the powers conferred by item (B) of clause (ii) of the proviso to sub-clause (c) of clause (1A), and item (b) of sub-clause (iii) of clause (14), of section 2 of the Income-tax Act, 1961 (43 of 1961), in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated February 13, 1991, under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 91(E), dated February 8, 1991, for specifying certain areas for the purposes of the said clauses and objections and suggestions were invited from the public within a period of 45 days from the date the copies of the Gazette of India containing such notification became available to the public; And whereas copies of the said Gazette were made available to the public on February 13, 1991; And whereas the objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sa) Areas up to a distance of 2 kms. from the municipal limits in all directions. 14. Faridabad Areas up to a distance of 8 kms. from the municipal limits in all directions. 15. Fatehabad (Distt. Hissar) Areas up to a distance of 5 kms. from the municipal limits in all directions. 16. Ferozepur Jhirka (Distt. Gurgaon Areas up to a distance of 2 kms, from the municipal limits in all directions. 17. Ganaur (Distt. Sonepat) Areas up to a distance of 2 from the municipal limits in all directions. 18. Gharaunda (Distt. Karnal) Areas up so a distance of 2 kms. from the municipal limits in all directions. 19. Gohana (Distt. Sonepat) Areas up to a distance of 2 kms. from the municipal limits in all directions. 20. Gurgaon Areas up to a distance of 8 kms. from the municipal limits in all directions. 21. Hansi (Distt. Hissar) Areas up to a distance of 8 kms. from the municipal limits in all directions. 22. Hissar Areas up to a distance of 8 kms. from the municipal limits in all directions. 23. Hodal (Distt. Faridabad) Areas up to a distance of 5 kms. from the municipal limits in all directions. 24. Indri (DisU. Karnal) Areas up to a distance of 2 kms. from the municipal limits in all directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Padaur (Distt. Yamunanagar) Areas up to a distance of 2 kms. from the municipal limits in all directions. 49. Rewadi Areas up to a distance of 5 kms. from the municipal limits in all directions. 50. Rohtak Areas up to a distance of 8 kms. From the municipal limits in all directions. 51. Sidhaure (Distt. Ambala) Areas tip to a distance of 2 kms. from the municipal limit's in all directions. 52. Safidon (Distt. Jind) (a) Areas falling within 2 kms. on either side of safidon Jind Raod up to a distance of 5 kms. from the municipal limits on that road. (b) Areas (other than in (a) above) up to a distance of 2 kms. from the municipal limits in all directions. 53. Samalkha (Distt. Karnal) Areas up to a distance of 5 kms from the municipal limits in all directions. 54. Shahabad Markanda (Distt. Kurukshetral Areas up to a distance of 2 kms. from the municipal limits in all directions. 55. Sirsa Areas up to a distance of 5 kms. from the municipal limits in nil directions. 56. Sohana (Distt. Gurgaon) Areas up to a distance of 5 kms. from the municipal limits in all directions. 57. Sonepat Areas up to a distance of 8 kms. from the municipal limits in all directions. 58. Taraori (Distt. Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (which was typed as Mohindergarh in the said notification) (Annexure-B). The Municipalities are Ateli, Kanina, Nangal Choudhary, Narnaul and Mahendragarh. We have also gone through the entire list of Municipal Committees/Municipal Counsel in the State of Haryana and we could not find Daruhera as notified Municipal Committee in the District Mahendragarh (Annexure-C). We have gone further to verify whether there is any village/municipality by name Daruhera in the entire district of Mahendragarh from the Government of Haryana public document (Annexure-D). We could find none. We have also gone through the list of PIOs as per the Directorate of Urban Local Bodies to verify whether any local body in the name of Daruhera (Annexure-E). We could find none. Hence, we apprehend that an error might have crept in the notification dated 06.01.1994. The concerned authorities may look into this issue. Since, the Tribunal cannot venture to alter/modify the notification, the issue is being adjudicated as per the notification in force. 19. On going through the entire facts, it can be held that Dharuhera of District Rewari do not find place in the notification issued consequence to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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